ACE (Accelerated Christian Education) products and services are a popular choice among Christian homeschooling families in NZ. I see many questions about where to order the materials, and how the pricing is done etc, so here's some current information.

For New Zealanders, there are basically three main sources of the materials - SCEE in Australia, or a limited number of U.S suppliers. The situation with each varies, so let's look at them one by one.

Background: SCEE is the official South Pacific distributor of ACE products. They have a warehouse, bring in materials in bulk from the U.S, and on-sell to schools and families around the South Pacific. For many years, nearly all families in NZ purchased through SCEE. However, with increasing globalisation, more families began to seek cheaper alternatives and order from the U.S. In an effort to protect their market share, a few years ago SCEE asked ACE Ministries (the U.S parent company) to tell all U.S distributors not to sell to NZ families. Most, but not all, of them stopped doing so. 

Member Discounts and Ordering: One can order from SCEE either as a member of one of the affiliated schools or support agencies, or independently. The two affiliates for NZ home educators are HENZ (Home Education NZ) or Accelerate. Accelerate is the distance arm of SCEE, and is based in Australia. Just in the last couple of years SCEE has started directing NZ families to them rather than HENZ. High school age students under either of these work towards the ACE Certificate program, which is controlled by SCEE. A part of the contract requires that students paces be purchased from SCEE; if they don't see what they consider a suitable ordering history to indicated this, they will refuse to issue the certificate.

Families who are members of SCEE or Accelerate have a 5% discount on the cost of materials. According to the most recent invoices I've seen, they are also not charged GST on their orders (if anyone has a more recent order which shows differently, please let me know), though this may change as it does not appear to be in line with the current laws* (see below for more on this). Affiliate families order online through the webstore; their order will have their discount applied, shipping added and be in Australian dollars, which is how it is charged to their credit cards and then converted by their banks at whatever the current exchange rate is. 

Non-Affiliates There is another support agency in NZ - HSNZ (Homeschooling NZ). They are by far the biggest agency, though their scope is much wider than just ACE these days. They used to be a SCEE affiliate and provider of the ACE Certificate program, but wanting to offer Christian families and schools in NZ a much broader and more tailorable and NZ-relevant framework, they ended their contract with SCEE and created the CENZ Certificate program, which is also recognised by the Universities of NZ. They do not require member families to purchase from any specific curriculum providers. 

Both HSNZ families and others who choose to use ACE resources without belonging to a support agency can order from SCEE if they choose to do so. However, the billing system is more complex. Below is a brief outline. This difference is something SCEE instituted when the new GST laws came into effect, requiring overseas companies who sell more than $60K of goods or services to NZ customers per year to register for GST, collect it from customers on orders under $1000, and pay it to IRD. Here's how it works:

• A customer orders materials through the SCEE webstore (or via email etc). On the webstore, they are billed in Australian dollars, with shipping added. They get a confirmation of order email in Aussie dollars just like they saw on the webstore. 
• Next they get a new invoice. This time it's in NZ dollars, with the SCEE NZ* company listed, and shipping AND GST are added. They then need to pay the amount on this invoice by internet banking or Paypal.
• A significant fact is that the cost of the materials is not the AUD price converted at the current exchange rate, but a pre-set NZ price that is higher than the AUD equivalent. A recent invoice I saw put this at NZ$7.19 per pace/score key, plus GST and shipping. This can mean that what you get billed is significantly more than you may have expected when placing the order on the website, not just because of GST but also because of the higher pricing, which adds up over a number of items. Notably, nowhere on the website or webstore does it advise of these pricing or ordering process differences. GST is charged on both product and shipping (which is also a service) as required by the legislation.

For families who wish to order from an alternative supplier, there are two main options.

For Homeschooling NZ families only there is an arrangement in place with a specific U.S supplier. Details of this can be found on the HSNZ member Noticeboard or in the ordering information document under Resources on their website. As this is a company that supplies less than the $60K of product to NZ each year, they do not charge GST. Ordering is done by email to a specified contact rather than through their website, and they are great about minimizing shipping costs where possible. They email an invoice which can be paid by credit/debit card or Paypal. Their current per-pace price for most items is $3.20 US, which works out today to NZ$4.14, plus shipping. If your order is over $1000 including shipping you will be charged GST and duty at the border by NZ Customs, so keep that in mind if placing larger orders.

Other families choose to order from other U.S suppliers using a YouShop drop shipping address. This can be set up via NZ Post. When ordering via YouShop, the supplier is sending to, effectively, a U.S address, and may offer free shipping. NZ Post then calculates shipping to NZ, and charges that and a service fee, plus GST, to send the parcel on to you. NZ Post will also charge GST on the value of the product ordered, not just their shipping and services, regardless of the value of the parcel. The legislation requires them to do so.

Currently, the most cost effective source of ACE materials depends on your family situation and affiliations, if any.  

• For HENZ or Accelerate families, ordering from SCEE is usually cheapest due to a 5% discount and not (currently) being charged GST. 
• For non-affiliate families, other U.S suppliers may be the most cost effective option. Note, however, that NZ Math and Social Studies paces can only be ordered from SCEE (though for HSNZ families there are alternatives to these) 

* Note re GST for affiliates vs non-affiliates. As I've been writing this I've been thinking about how SCEE can not charge GST to some families (ie those who are affiliated) though the new legislation requires all suppliers selling more than $60K/year to NZ customers to do so. I believe the answer is likely this: in utilizing their previously registered SCEE NZ company name for all non-affiliate orders, they are effectively reducing their total sales volume to NZ under the SCEE Australia company to less than $60K (their affiliate customer base here is much smaller than it used to be); therefore sales via SCEE Australia can avoid charging GST to the customers whose orders are processed under that banner. Sales to non-affiliates are billed via SCEE NZ, and charged GST.

The situation before 1st December
Until the changes come into effect, the status quo situation applies - when people import items with a total value including shipping that exceeds the threshold, GST and Customs Duty is calculated and charged by NZ Customs before the items are released for delivery. While this is not strictly based on a dollar figure, effectively any imported books etc with a total value including shipping of NZ$400 or more will incur charges. Actual charges can be calculated HERE. (In actual fact GST and duty if applicable is calculated on all imports, but only charged if it exceeds $60 on a given shipment, and then Custom's entry fees are added). 

Offshore suppliers are not required to collect GST on sold items.

As of 1st December 2019
The main points to know about:

1. Overseas suppliers who have sales to NZ customers totallying $60,000 NZD or more per year will be required to register for GST, charge and collect GST on sold items, and pay that GST to IRD on all sales of NZ$1000 or less*. If you order from one of these suppliers, then you will pay GST on your purchase no matter the size of the order (via the supplier if valued at $1000 or less, and to Customs if over that value).  
2. NZ Customs will now only charge GST and entry fees on shipments totalling more than $1000* at the border.
3. If there is evidence that the GST has already been collected by the off-shore supplier on all items in larger shipments, they will not add more GST at the border (but may add it on items which have not been charged for). 
4. Overseas suppliers who have sales to NZ customers under $60K per year will not be required to register for GST, and should not therefore charge GST on sales. If you order from one of these suppliers, and your total shipment is equal to or less than $1000* NZ, then you will not pay GST, duty or entry fees on those items.
5. Redeliverers, such as NZ Post's YouShop, will be required to charge and collect GST on all items they deliver, irrespective of amount or whether the source company is GST registered. This is because the new legislation requires that goods delivered by a GST-registered redeliverer be treated as if those goods were supplied by the redeliverer. In other words, for example, NZ Post is GST registered in NZ; they must charge GST on the value of items (including shipping) which they collect, ship and deliver to NZ recipients, as well as GST on the cost of their services.
6. If multiple shipments arrive for the same recipient in a short period of time, Customs may combine the totals and treat them as one consignment. (This is unchanged)
7. These rules also apply to second hand books and resources.
8. Non-book items may have additional duty tariffs applicable (eg 5% for toys); if ordering these kinds of items, they will change the way the payable amounts are calculated and charged for shipments over $1000.

*Note! The decision about whether GST is payable on a consignment is made on the value of the consignment itself, exclusive of shipping/packaging/insurance costs. HOWEVER, if it IS payable, then the actual charges are calculated on the total including postage, packaging and insurance (if applicable). This means that overseas suppliers who are required to collect GST will do so on all shipments up to $1000NZ in value, but charge GST on the total including shipping etc. Customs will charge GST etc on all shipments valued at over NZ$1000 not including shipping, but GST is also charged on the cost of shipping.

Example 1: Jill orders $900NZ worth of books from a small company in the U.S, who are not required to register for GST. They therefore don't charge GST. Shipping comes to $125NZ. When the package arrives in NZ, Customs examine the shipping invoice. They see the total value of the items was $900, and therefore do not charge GST, even though with shipping the total would be $1025. 

Example 2: John orders $1100NZ worth of books from a company with less than $60K sales to NZ per year. He pays $1100 plus $150 shipping to the company. Customs see that the total is over $1000, so they charge GST on $1100+$150 = $1250, and also add the entry fee of $55.71. 

Example 3: Kirsty orders $300NZ worth of books from Amazon, with shipping costs of $65NZ. Amazon is registered for GST in NZ. They charge her GST on the cost of the order plus shipping ($365), which they then pay to IRD along with other collected GST on sales.

Example 4: Mark orders from a smaller supplier in the U.S. His shipment includes $300NZ of books, $500NZ of Lego, plastic math manipulatives etc, and $250 in flashcards and educational games, for a total of $1050NZ plus $150 shipping. At the border he would have to pay:
GST= $1200x15%=$180
Duty on $750 of toys @5%=$37.50
Entry fee: $55.71
Total: $273.21

Example 5: Liz orders $100NZ in books and $50NZ worth of "toys" from Amazon. Shipping is $30. She will pay GST on $180 = $27 via Amazon. Amazon (and other overseas suppliers) will not be charging duties on applicable items. 

Example 6: Lisa orders books totalling NZ$950 from Awesome Book Company, who are registered for GST. Shipping costs $100NZ. Awesome Book Company would charge Lisa GST on items plus shipping ($1050). 

For full details on the rules and how they work, see: GST on low-value imported goods – a special report (August 2019) (ird.govt.nz)

1) All products ordered by mail pass through Customs upon arrival in NZ, both for inspection, and for assessment as to whether any duties or GST is due. 
2) Some products attract duty - for example, toys have a 5% duty on them - while others do not. Books have no duty. Nearly all imported products are liable for GST at 15% 
4) GST and Duty are calculated on the TOTAL VALUE OF THE PRODUCTS INCLUDING SHIPPING, converted to NZ dollars at the Customs rate of exchange. Custom's exchange rates are always slightly less favourable than the bank's rates, making the value of the item slightly more than what you may have actually paid for it. 
5) When GST and duty are calculated to be LESS than $60, Customs will waive it and you will not be charged. Their reasoning is that the cost of collection makes it not worth pursuing smaller amounts. 
6) When GST and duty are calculated to be $60 or more, you will be charged for those PLUS a Custom's entry fee of $49.24. You will have to pay the total amount before your parcel is released. 
7) You can use the What's My Duty calculator on the Custom's website HERE to work out what your likely duty, GST and charges will be on items you are considering importing. 

NOTES: 
* If a parcel contains items which have duty on them - eg educational toys - then this could put the total amount over the threshold, and you will be charged that duty, plus GST on everything, plus the entry fee. 
* Do NOT cut the margin too fine! If you place an order for JUST under NZ$400, and rates change, you could end up with additional costs of over $100! I suggest a "margin for error" of at least $20.
* And don't forget shipping/freight charges are included in the "value"  of the parcel!
* NEVER ask a person sending you product from overseas to falsify the value on the parcel - you can held libel for fraud and it can cost you even more!
* If you want items with a value over the threshold, split your orders, BUT try to separate the orders by a couple of weeks or more, as Customs does have the right to combine parcels coming in and charge duty/GST on the combined value. Keep in mind that they can combine totals on multiple parcels from separate sources that arrive at the same time, not just multiple parcels from the same source. 

So let's look at a couple of examples:
1) Family X order various books and curriculum from an American website. The total value of the order, including shipping, in U.S dollars was $253.00

The parcel arrives at Customs. Their exhange rate that day is 0.67, so the NZ value of the parcel is: $253/0.67 = $377.61. There is no duty on the books. The GST on $377.61 = $56.64, less than $60 so there are no charges and the parcel is sent on to the family.

2) Family Y orders curriculum materials from the U.K. The total value of their order, including shipping, is 300 pounds. 

When it arrives in NZ, the Customs U.K exhange rate is 0.54, so the NZ value of the parcel is $300/0.54 = $555.56. Again, there is no duty, but the GST on the parcel comes to $83.33. The family will be charged that plus the entry fee, so a bill totalling $132.57 is sent to them.

3) Family Z orders a combination of books and educational toys from the U.S, which are all sent in one parcel. The total value of the books and shipping is U.S 200, and the value of the toys is U.S $60, for a total of US$260.00

The rate of exhange is 0.67. In this case, Customs will covert the books/shipping value to $298.51. The toys NZ value is $89.55. Together these total less than $400, HOWEVER, the costs add up like this:
Duty on toys @5% = $4.48
GST @15% = $58.21
Entry fee: $49.24
Total to pay: $111.93
This is because the duty and GST combined cross the $60 threshold.

4) Family H orders some ACE materials from SCEE in Australia. I'm giving this example because it's a real one - and it happened last week. The things that happened here are instructive on several points:

​This family ordered curriculum totalling AUD355.02 including shipping. They had worked out that this was less than NZ400 and so should not attract duty and fees. So they were rather upset when they recieved this bill:

Now, in this case, the family were right - they should not have been charged. I was able to speak  to TNT on their behalf and have this bill dismissed, though TNT at first argued with me about it. But I want those seeing this to know these things:

1) Again, allow a margin for error! In this case there was only 60c difference in the GST amount that WOULD have put it over the threshold, and the entire $149.30 above would have been payable. A change in the exhange rate by a point or two would have done it. 
2) This bill was issued by TNT, not Customs. When companies ship goods from overseas via carriers other than the standard mail, or using airway bills, then their handlers at this end do their own calculations of things and collect money on behalf of customs. In this case, you can see that they then also add their own additional fees!
3) TNT was operating on the erroneous assumption that since GST plus the entry fee came to over $60, they should charge. Customs entry fee is NOT included in the $60 threshold (if it were, you could expect to be charged on all parcels over about NZ$70 in value!)
4) If this hadn't been paid or sorted out within 3 business days, TNT were going to add extra charges of $20/day for "storage"!

So, if you're ordering from SCEE, be extra careful your parcel will come in well under the NZ$400 threshold, including shipping or you'll get extra charges upon extra charges! Watch this, or consider an alternative source of Paces.